(e) (f) (g) (h) (i) (j) (k) Would they accept our occupation of the ATLANTIC Islands at an earlier stage than that visualised for an entry to the Mainland? Under the circumstances envisaged in para. 3 above, would the Germans be compelled to occupy Unoccupied FRANCE before going into SPAIN? If the Germans saw that SPAIN was going to resist aggression but thought they could forestall any assistance by us, what would be their plan of action to achieve their object in Spain and what forces would they have to employ? It is noted that while J.I.C.(42)304(0) Final estimated that the Germans would require 14 divisions in the event of Spain resisting, J.I.C.(42)344(0) Final estimates that the Germans would need at least 12 divisions, even if the Spaniards acquiesce.